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I love that the description of this exercise mentions that it is excellent for warming up before a nice round of golf. Wouldn't it be fun to lock up the office and hit the links? Not a chance. We're accountants! We barely have time to dream about playing golf, let alone schedule a foursome. Never fear. April 15/18 will come. In the meantime, these little shoulder exercises will give you an afternoon break and before you know it, you'll be polishing your clubs.

Gail Perry
Editor-in-Chief
editor@accountingweb.com

Shoulder lifts, rolls, swings

Shoulder exercises are designed to relieve tension in the neck and shoulders. They're great for warming up before a round of golf or before getting ready to do more strenuous exercises. They're also excellent as a little get-away-from-work relief. No special equipment is needed. You can do these exercises sitting down or standing up. If you remain seated, pull your chair away from your desk so you have some room to swing your arms.

Lifts:

Lift both shoulders up toward your ears while your arms are relaxed at your side.
Let shoulders drop back to normal position.
Repeat 10 times.

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